{"abstract":"The Office of the Comptroller of the Currency (OCC), the Board of Governors of the Federal Reserve System (Board), and the Federal Deposit Insurance Corporation (FDIC) (collectively, the agencies) have prepared this report pursuant to section 37(c) of the Federal Deposit Insurance Act. Section 37(c) requires the agencies to jointly submit an annual report to the Committee on Financial Services of the U.S. House of Representatives and to the Committee on Banking, Housing, and Urban Affairs of the U.S. Senate describing differences among the accounting and capital standards used by the agencies for insured depository institutions (institutions). Section 37(c) requires that this report be published in the Federal Register. The agencies have not identified any material differences among the agencies' accounting and capital standards applicable to the institutions they regulate and supervise.","action":"Report to congressional committees.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Office of the Comptroller of the Currency","name":"Comptroller of the Currency","id":80,"url":"https://www.federalregister.gov/agencies/comptroller-of-the-currency","json_url":"https://www.federalregister.gov/api/v1/agencies/80","parent_id":497,"slug":"comptroller-of-the-currency"},{"raw_name":"FEDERAL RESERVE SYSTEM","name":"Federal Reserve System","id":188,"url":"https://www.federalregister.gov/agencies/federal-reserve-system","json_url":"https://www.federalregister.gov/api/v1/agencies/188","parent_id":null,"slug":"federal-reserve-system"},{"raw_name":"FEDERAL DEPOSIT INSURANCE CORPORATION","name":"Federal Deposit Insurance Corporation","id":164,"url":"https://www.federalregister.gov/agencies/federal-deposit-insurance-corporation","json_url":"https://www.federalregister.gov/api/v1/agencies/164","parent_id":null,"slug":"federal-deposit-insurance-corporation"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2026/01/15/2026-00642.html","cfr_references":[],"citation":"91 FR 1789","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":null,"disposition_notes":null,"docket_ids":[],"dockets":[],"document_number":"2026-00642","effective_on":null,"end_page":1791,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/01/15/2026-00642.xml","html_url":"https://www.federalregister.gov/documents/2026/01/15/2026-00642/joint-report-to-congressional-committees-differences-in-accounting-and-capital-standards-among-the","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-00642?publication_date=2026-01-15","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-01-15/2026-00642/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":618,"last_updated":"2026-09-20 18:15:07 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-01-15/pdf/2026-00642.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-00642.pdf?1768398309","publication_date":"2026-01-15","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/01/15/2026-00642.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{"comments_count":0,"agency_id":"FRS","document_id":"FRS-2026-0200-0001","checked_regulationsdotgov_at":"2026-01-16T16:55:04Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":1789,"subtype":null,"title":"Joint Report to Congressional Committees: Differences in Accounting and Capital Standards Among the Federal Banking Agencies as of September 30, 2025; Report to Congressional Committees","toc_doc":"Differences in Accounting and Capital Standards Among the Federal Banking Agencies as of September 30, 2025","toc_subject":"Joint Report to Congressional Committees","topics":[],"type":"Notice","volume":91}